MARC Record from marc_nuls

LEADER: 08974cam 22003734a 4500
001 9922842450001661
005 20150423145521.0
008 040414s2005 ohua 001 0 eng
010 $a 2004105684
020 $a0324191987
035 $a(CSdNU)u238119-01national_inst
035 $a(OCoLC)56523045
035 $a(OCoLC)56523045
040 $aDLC$cDLC$dIG#$dOrPss
042 $apcc
049 $aCNUM
050 00 $aQA76.9.A93$bH34 2005
082 00 $a658/.0558$222
100 1 $aHall, James A.,$d1944-
245 10 $aInformation technology auditing and assurance /$cJames A. Hall, Tommie Singleton.
250 $a2nd ed.
260 $aMason, Ohio :$bThomson/South-Western,$cc2005.
300 $axvii, 568 p. :$bill. ;$c26 cm. +$e1 CD-ROM (4 3/4 in.)
500 $aRev. ed. of: Information systems auditing and assurance. 2000.
500 $aIncludes index.
505 0 $aAuditing, Assurance, and Internal Control -- Different Types of Audits -- Internal Audits -- Information Technology Audits -- Fraud Audits -- External/Financial Audits -- External versus Internal Audits -- What Is a Financial Audit? -- Attest Services versus Assurance Services -- Auditing Standards -- A Systematic Process -- Management Assertions and Audit Objectives -- Obtaining Evidence -- Ascertaining the Degree of Correspondence with Established Criteria -- Communicating Results -- Audit Risk -- Audit Risk Components -- Audit Risk Formula/Model -- The Relationship Between Tests of Controls and Substantive Tests -- What Is the Role of the Audit Committee? -- What Is an IT Audit? -- The IT Environment -- The Structure of an IT Audit -- Internal Control -- Brief History of Internal Control -- Modifying Assumptions -- Exposures and Risk -- The PDC Model -- Statement on Auditing Standards No. 78 -- The Importance of the Internal Controls -- General Framework for Viewing IT Risks and Controls -- Computer Operations -- Structuring the Information Technology Function -- Centralized Data Processing -- Segregation of Incompatible IT Functions -- The Distributed Model -- Controlling the DDP Environment -- The Computer Center -- Computer Center Controls -- Disaster Recovery Planning -- Fault Tolerance Controls -- Operating Systems and System-Wide Controls -- Operating System Security -- Threats to Operating System Integrity -- System-Wide Controls -- Controlling Access Privileges -- Password Controls -- Controlling Against Malicious Objects and E-Mail Risks -- Controlling Electronic Audit Trails -- Personal Computer Systems -- PC Operating Systems -- PC Systems Risks and Controls -- Data Management Systems -- Data Management Approaches -- The Flat-File Approach -- The Database Approach -- Centralized Database Systems -- Database Management System -- Users -- The Database Administrator -- The Physical Database -- Three DBMS Models -- Databases in a Distributed Environment -- Centralized Databases -- Distributed Databases -- Concurrency Control -- Controlling and Auditing Data Management Systems -- Access Controls -- Backup Controls -- Systems Development and Maintenance Activities -- Participants in Systems Development -- Why Are Accountants and Auditors Involved with SDLC? -- How Are Accountants Involved in the SDLC? -- Information Systems Acquisition -- In-House Development -- Commercial Systems -- The Systems Development Life Cycle -- Systems Planning--Phase I -- Systems Analysis--Phase II -- Conceptual Systems Design--Phase III -- System Evaluation and Selection--Phase IV -- Detailed Design--Phase V -- System Programming and Testing--Phase VI -- System Implementation--Phase VII -- Systems Maintenance--Phase VIII -- Controlling and Auditing the SDLC -- Controlling New Systems Development -- Controlling Systems Maintenance -- Networks, Internet, and E-Commerce -- Network Topologies -- Architectures -- Protocols -- Components -- Internet -- Internet Types/Applications -- Components -- EDI -- Electronic Commerce -- Components -- Risks -- Controlling Internet/E-Commerce -- Controls -- Audit Objectives -- Audit Procedures -- Issues of Increasing Importance to the Accounting Profession -- Seals of Assurance -- Privacy Violation -- Audit Implications of XBRL -- Continuous Auditing -- Electronic Audit Trails -- Confidentiality of Data -- Authentication -- Nonrepudiation -- Certification Authority Licensing -- Data Integrity -- A Changing Legal Environment -- Enterprise Resource Planning Systems -- ERP Core Applications -- Online Analytical Processing -- ERP System Configurations -- OLTP versus OLAP Servers -- Database Configuration -- Bolt-On Software -- Data Warehousing -- Modeling Data for the Data Warehouse -- Extracting Data from Operational Databases -- Cleansing Extracted Data -- Transforming Data into the Warehouse Model -- Loading the Data into the Data Warehouse Database -- Decisions Supported by the Data Warehouse -- Supporting Supply Chain Decisions from the Data Warehouse -- Risks Associated with ERP Implementation -- Big Bang versus Phased-In Implementation -- Opposition to Changes to the Business Culture -- Choosing the Wrong ERP -- Choosing the Wrong Consultant -- High Cost and Cost Overruns -- Disruptions to Operations -- Implications for Internal Control and Auditing -- Transaction Authorization -- Segregation of Duties -- Supervision -- Accounting Records -- Access Controls -- Auditing the Data Warehouse -- Leading ERP Products -- SAP -- J.D. Edwards -- Oracle -- PeopleSoft -- BAAN -- Computer-Assisted Audit Tools and Techniques -- Application Controls -- Input Controls -- Processing Controls -- Output Controls -- Testing Computer Application Controls -- Black-Box Approach -- White-Box Approach -- Computer-Aided Audit Tools and Techniques for Testing Controls -- Test Data Method -- The Integrated Test Facility -- Parallel Simulation -- CAATTs for Data Extraction and Analysis -- Data Structures -- Flat-File Structures -- Hierarchical and Network Database Structures -- Relational Database Structures -- Embedded Audit Module -- Disadvantages of EAMS -- Generalized Audit Software -- Using GAS to Access Simple Structures -- Using GAS to Access Complex Structures -- Audit Issues Pertaining to the Creation of Flat Files -- ACL Software -- Input File Definition -- Customizing a View -- Filtering Data -- Stratifying Data -- Statistical Analysis -- Auditing the Revenue Cycle -- Overview of Revenue Cycle Technologies -- Batch Processing Using Sequential Files--Manual Procedures -- Batch Processing Using Sequential Files--Automated Procedures -- Batch Cash Receipts System with Direct Access Files -- Real-Time Sales Order Entry and Cash Receipts -- Revenue Cycle Audit Objectives, Controls, and Tests of Controls -- Input Controls -- Process Controls -- Output Controls -- Substantive Tests of Revenue Cycle Accounts -- Revenue Cycle Risks and Audit Concerns -- Understanding Data -- Testing the Accuracy and Completeness Assertions -- Testing the Existence Assertion -- Testing the Valuation/Allocation Assertion -- Auditing the Expenditure Cycle -- Overview of Expenditure Cycle Technologies -- Purchases and Cash Disbursement Procedures Using Batch Processing Technology -- Reengineering the Purchases/Cash Disbursement System -- Overview of Payroll Procedures -- Expenditure Cycle Audit Objectives, Controls, and Tests of Controls -- Input Controls -- Process Controls -- Output Controls -- Substantive Tests of Expenditure Cycle Accounts -- Expenditure Cycle Risks and Audit Concerns -- Understanding Data -- Testing the Accuracy and Completeness Assertions -- Review Disbursement Vouchers for Unusual Trends and Exceptions -- Testing the Completeness, Existence, and Rights and Obligations Assertions -- Introduction to Business Ethics and Fraud -- Ethics -- How Some Firms Address Ethical Issues -- What Is Computer Ethics? -- Fraud and Accountants -- Factors that Contribute to Fraud -- Financial Losses from Fraud -- The Perpetrators of Fraud -- The Underlying Problems -- Sarbanes-Oxley Act -- Anit-Fraud Profession -- Fraud Schemes and Fraud Detection -- Fraudulent Statements -- Corruption -- Asset Misappropriation -- Auditor's Responsibility for Detecting Fraud -- Fraudulent Financial Reporting -- Misappropriation of Assets -- Auditor's Response to Risk Assessment -- Response to Detected Misstatements Due to Fraud -- Documentation Requirements -- Fraud Detection Techniques -- Payments to Fictitious Vendors -- Payroll Fraud -- Lapping Accounts Receivable.
650 0 $aElectronic data processing$xAuditing.
700 1 $aSingleton, Tommie.
700 1 $aHall, James A.,$d1944-$tInformation systems auditing and assurance.
938 $aIngram$bINGR$n0324191987
949 $aQA 76.9.A93 H34 2005$i31786101886353
994 $a92$bCNU
999 $aQA 76.9 .A93 H34 2005$wLC$c1$i31786101886353$d2/6/2011$e7/31/2010 $lCIRCSTACKS$mNULS$n9$q1$rY$sN$tBOOK$u1/27/2005
999 $aQA 76.9 .A93 H34 2005$vCD$wLC$c1$i31786101959119$lMULTIMEDIA$mNULS$rY $sY$tCD-ROM$u2/11/2005